XML 68 R58.htm IDEA: XBRL DOCUMENT
v3.23.1

SHARE-BASED COMPENSATION - Stock options (Details) - $ / shares |  |  |  | 3 Months Ended
--- | --- | --- | --- | ---
Jun. 07, 2022 | Sep. 23, 2021 | Aug. 10, 2020 | Mar. 31, 2023 | Mar. 31, 2022
Stock options |  |  |  |  |
SHARE-BASED COMPENSATION |  |  |  |  |
Stock option forfeited (in shares) |  |  |  |  | 28,000
Fair value assumptions for options granted |  |  |  |  |
Expiration period |  |  |  | 10 years |
Stock options | Management |  |  |  |  |
SHARE-BASED COMPENSATION |  |  |  |  |
Stock options granted (in shares) |  | 55,490 | 34,626 |  |
Exercise price (in dollar per share) |  | $ 18.02 | $ 14.44 |  |
Vesting percentage |  | 10.00% | 20.00% |  |
Stock option forfeited (in shares) |  |  |  |  | 27,701
Fair value assumptions for options granted |  |  |  |  |
Risk free interest rate |  | 1.41% | 0.24% |  |
Dividend yield |  | 0.00% | 0.00% |  |
Expected volatility |  | 75.00% | 75.00% |  |
Expiration period |  | 10 years | 10 years |  |
Expected life |  | 7 years 9 months 18 days | 6 years 6 months |  |
Stock options | Chief Executive Officer |  |  |  |  |
SHARE-BASED COMPENSATION |  |  |  |  |
Stock options granted (in shares) | 900,000 |  |  |  |
Vesting percentage | 10.00% |  |  |  |
Fair value assumptions for options granted |  |  |  |  |
Risk free interest rate | 2.98% |  |  |  |
Dividend yield | 0.00% |  |  |  |
Expected volatility | 45.70% |  |  |  |
Expiration period | 10 years |  |  |  |
Expected life | 7 years 9 months 18 days |  |  |  |
Stock options | Chief Executive Officer | Tranche One |  |  |  |  |
SHARE-BASED COMPENSATION |  |  |  |  |
Stock options granted (in shares) | 300,000 |  |  |  |
Exercise price (in dollar per share) | $ 36.00 |  |  |  |
Stock options | Chief Executive Officer | Tranche Two |  |  |  |  |
SHARE-BASED COMPENSATION |  |  |  |  |
Stock options granted (in shares) | 600,000 |  |  |  |
Exercise price (in dollar per share) | $ 48.00 |  |  |  |
Incentive stock options | Chief Executive Officer |  |  |  |  |
SHARE-BASED COMPENSATION |  |  |  |  |
Stock options granted (in shares) | 62,460 |  |  |  |
Exercise price (in dollar per share) | $ 16.01 |  |  |  |
Vesting percentage | 10.00% |  |  |  |
Fair value assumptions for options granted |  |  |  |  |
Risk free interest rate | 2.98% |  |  |  |
Dividend yield | 0.00% |  |  |  |
Expected volatility | 45.70% |  |  |  |
Expiration period | 10 years |  |  |  |
Expected life | 7 years 9 months 18 days |  |  |  |
Incentive stock options | Chief Financial Officer |  |  |  |  |
SHARE-BASED COMPENSATION |  |  |  |  |
Stock options granted (in shares) | 62,460 |  |  |  |
Exercise price (in dollar per share) | $ 16.01 |  |  |  |
Vesting percentage | 10.00% |  |  |  |
Fair value assumptions for options granted |  |  |  |  |
Risk free interest rate | 2.98% |  |  |  |
Dividend yield | 0.00% |  |  |  |
Expected volatility | 45.70% |  |  |  |
Expiration period | 10 years |  |  |  |
Expected life | 7 years 9 months 18 days |  |  |  |

X
- References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(iii) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(ii) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The risk-free interest rate assumption that is used in valuing an option on its own shares. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(iv) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(3) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Gross number of share options (or share units) granted during the period. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of vesting of award under share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period from grant date that an equity-based award expires, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2)(i) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.D.2) -URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=srt_ManagementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=srt_ChiefExecutiveOfficerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VestingAxis=us-gaap_ShareBasedCompensationAwardTrancheOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_VestingAxis=us-gaap_ShareBasedCompensationAwardTrancheTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=legh_IncentiveStockOptionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=srt_ChiefFinancialOfficerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |